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Canada Pension Plan Strategies A
guide to maximizing your benefits. (Lifestyles 55+ magazine … Summer 2005)
Home-Brewed Enjoyment The
joys of making wine and beer at home. (Lifestyles
55+ magazine … March 2006)
A
Taxing Situation Oh
yes, we do pay taxes in
A
Little Piece of Canadiana A Visit
to the Tunnels of
Medical
Expenses and Your Tax Return A
guide to claiming medical expenses on your tax return. (CARP 50Plus magazine … Feb 2004, Lifestyles 55+ magazine …
Spring 2005)
Hole Handicapping Allocating
handicap strokes to golf holes. (Inside Golf
magazine … May 2004, Lifestyles 55+ magazine Spring
2005)
Let It Snow The
pros and cons of buying a snowblower. (Lifestyles 55+ magazine … Winter 2005)
Donor Beware - Donations and Tax Shelter Arrangements If it sounds too good to be true, it
probably is. (Lifestyles 55+ magazine …
January 2006)
Moving Expenses and Your Tax Return A
guide to claiming moving expenses on your tax return.
The Disability Amount and your Tax Return A guide to
claiming the disability amount on your tax return.
The Best Darn Golf Tip You'll Ever Get How fit are you to play this
game, and how fit should you be? (Lifestyles
55+ magazine … March 2006)
The "Squeeze" Caregiver,
and family issues. How are you doing? Are you ready?
Duffer Chronicles "Yes
Donations
and Tax Shelter Arrangements
As concerned Canadians, many
of us donate each year to causes that we think are worthy of our support. These
donations can either be money, or in-kind (something other than money).
Donating items to a charity, such as art, computers, and prescription drugs is
a legitimate way of making a charitable donation. We need to be aware, however,
that certain donation arrangements are considered by the Canada Revenue Agency
(CRA) to be tax shelters, and may be challenged.
Many of us have read about,
or heard advertisements for, donation arrangements whereby taxpayers can invest
in acquisitions to be gifted as charities. These arrangements allow a taxpayer
to buy (without taking possession of) a quantity of items at a bargain basement
price. The items are appraised and donated to a registered charity. The charity
then provides the taxpayer with a tax receipt based on the items' appraised
value. This appraised value is considerably higher than what was paid for the
donated items, resulting in an income tax credit for the taxpayer that is
greater than the price paid.
The government has
systematically attacked tax shelters in recent years. The definition of a tax
shelter in the Income Tax Act was amended in 2003 to include any
property or gifting arrangement for which a promoter represents that an
investor can claim deductions or credits which equal or exceed the cost of the
property less certain benefits within a four year period. As a result of this amendment, the CRA will
generally be suspicious of any arrangement, including
gifting trust arrangements, leveraged cash donations, and buy-low, donate-high arrangements, that allow taxpayers
to obtain a tax advantage in excess of the donation amount. They will disallow
or adjust claims where they find that the donation was not a true gift, or that
the value of the donated property was inflated.
If you are considering making
an in-kind donation to a charity, you should be aware that you could be challenged on transactions that
have one or more of the following characteristics:
·
The advertised arrangements promise to sell items (such as
art, software, or pharmaceuticals) to taxpayers that will be donated
immediately to selected charities for tax receipts that are much higher than
what the person paid;
·
The appraiser is not acting independently of the promoters or
sellers of the arrangement or the charities involved;
·
The fair market value seems too high;
·
The arrangement involves a loan where it's unlikely the
person has to repay the loan because the lender's recourse to collect is
limited, or the provision to settle the loan is by way of something other than
cash payment from the taxpayer.
This is not to say that all donation arrangements will be challenged. There are many in-kind donation arrangements that are acceptable to the CRA. If, however, the arrangement you are considering includes some or all of the characteristics indicted above, you might want to take the following precautions:
·
Be wary of any arrangement where you do not get to see the
property, or the charity has been pre-selected for you;
·
Request confirmation directly from the recipient charity,
independent of the promoter that it has agreed to receive the property and that
it will exercise due diligence regarding the valuation of the property;
·
Review the valuation
or appraisal report. The report should indicate the
professional appraiser is knowledgeable about the property and the market
activity at the time of the donation;
·
Ensure that the appraiser
is a qualified and independent party who is not connected to
the promoters or sellers of the donation. Generally, membership in a
professional association is a good indication of an appraiser's qualifications;
·
Be aware that even if the
arrangement is registered and has a tax shelter number, this does not guarantee that
taxpayers will receive the proposed tax benefits;
·
Before signing anything, obtain
independent legal, and tax advice.
As a taxpayer, you are responsible for the information on your tax returns. Although most tax returns are assessed as filed, the CRA generally has three years from the date of assessment to reassess taxpayers. The fact that investors in some of these tax shelter donation arrangements have not been reassessed should not be interpreted as the CRA's acceptance of the arrangement. Such audits may take more than one year to complete.
In closing I would remind you of the old maxim, "If it sounds too good to be true, it probably is."
"Yes
I played golf today, and really enjoyed myself. I got a little exercise, had a good time with my buddies, and didn't have to pay for the beer after the game. Actually, I usually feel pretty good about golf these days, even when I do have to buy the beer. I haven't been in the nineties now for over a year, and the game has become fun again.
I've been hooked on golf since I was a kid. That's a
long time, and a lot of games ago. Like many who play this game, I'm obsessed
with it. A few years ago, a Royal Canadian Golf Association survey indicated
that there were approximately five million golfers in
As a teen-ager, I worked my summers as a caddy at a
posh golf course just outside of
I was fortunate enough to
be able to semi-retire in my early-fifties, and got serious about the game
again. I joined a golf club, took some lessons, and tried to find the swing
that I had left back in
Then, somehow, somewhere, with no warning, I lost it. Something changed, and I didn't know what it was. My swing didn't feel any different, but my ball was consistently landing thirty to forty yards shorter than it used to, and too often off the fairway. At first, I thought I was just going through a dry spell. I practiced more. I took more lessons. Nothing worked. The game that I had been taking for granted was gone. Golf had become more frustration than fun. I suffered this agony for five more years before it finally sunk in that my game had probably gone to the same place as my younger, stronger, and more flexible body. I either had to quit the game, or lower my expectations. I chose the latter and kept playing (obsession), but it was never the same. Bad golf isn't nearly as much fun.
I'm not sure exactly when it all changed for me, but it was about a year ago. I was surfing the net one day, when I stumbled onto a web site called "SortaGolf", http://sortagolf.manilasites.com. This site, operated by the SortaGolf Association (SGA), is dedicated to recreational golfers around the world. The SGA's position is that since 95 percent of golfers play for recreation only, and since very few of them follow all the rules all the time, a new, structured approach to the recreational game is needed. They have developed a Golfer's Bill Of Rights that includes several revolutionary amendments to the established 'Rules of Golf. These amendments offer the opportunity for recreational golfers to all cheat the same way, thereby evening the playing field.
What a revelation … rules for cheating. This was ground breaking philosophy, and I knew it was going to change the way I approached the game. Here are a few of the SGA's rule amendments:
- One
Mulligan per Round.
Golfers have to manage a lot of stress. One Mulligan per round, from the tee box on any hole provides a stress-reducing cushion, thereby leading to better performance.
- Always Improve Your Lie.
This will give you the best possible chance to play your best golf. There is no good reason to be penalized by poor course maintenance, sadistically placed trees, or the randomness of nature.
- Inside The Leather is “Good”.
"SortaGolf" recognizes the "GIMME", and reaffirms this time-tested practice.
- One-In/One-Out
Principle.
The stroke and distance rules of golf are excessively punitive. "SortaGolf" employs the one-in / one-out principle. If you hit your ball out of bounds, it's one stroke in, and one stroke (penalty) out, the same as a hazard.
- Any
Ball Found is Your Ball.
Nothing is more maddening than searching for a ball that you have hit, and finding five balls, none of which are yours. In "SortaGolf", possession is 9/10 of the law. Any ball you find is deemed yours, free of penalty. Make sure though, that the ball you claim to be yours does not belong to another member of your group.
- Double Bogey is Max.
Why risk shooting a score far in excess of your ability? Today's golf courses are fraught with danger, and it is easy to blow up your score on one or more holes, thereby sacrificing an otherwise stellar round.
So that's it. That's my new game. I don't even feel like I've betrayed the ancient game. I know I'm not playing real golf. I'm playing "SortaGolf", and I'm enjoying myself again for the first time in years. It wasn't hard to convince my golfing buddies that this should be their game too. We can't post our scores, and a few of the purists around the club are upset with us, but that's their problem, not ours. I haven't heard an angry rant, or seen a golf club flying through the air for over a year now. We’re having some fun, getting some exercise, and isn't that really what it's supposed to be all about?
A Taxing Situation
Most Canadians agree that we pay a lot of taxes. To name a few, there is federal income tax, provincial income tax, sales tax, the GST, municipal taxes, as well as government fees and levies for just about everything that is fun and interesting to do. Whether or not we agree with how these tax dollars are spent, we do not have a choice when it comes to paying taxes, and so we do. This discussion looks at the provincial income tax we must pay, and some of the differences in approach that our provincial leaders have taken to get their fair share of the tax pie.
The tax system in
For many years, all provinces
and territories, with the exception of
What TONI has not
done, however, is change the fact that where we live in
- If your income is $50,000.00 and you live in
- If your income is $100,000 and you live in
The following table uses 2003 tax figures. It illustrates the estimated Federal and Provincial / Territorial taxes owed on a given income level. These estimates include tax reductions for Federal and Provincial/Territorial Personal Tax Credits, but do not include other low income tax reductions and / or other Provincial / Territorial tax credits.
|
Income Level |
BC |
AB |
SK |
MB |
ON |
PQ |
NB |
NS |
|
NF |
YK |
NWT |
NVT |
|
$ 25,000 |
3,770 |
3,910 |
4,630 |
4,650 |
3,800 |
5,075 |
4,430 |
4,500 |
4,485 |
4,620 |
3,975 |
3,765 |
3,350 |
|
$ 50,000 |
10,920 |
11,475 |
12,750 |
13,225 |
10,925 |
14,225 |
12,830 |
13,065 |
12,775 |
13,475 |
11,270 |
11,115 |
9,960 |
|
$ 75,000 |
19,475 |
19,900 |
21,925 |
23,125 |
20,025 |
25,000 |
22,650 |
23,000 |
22,900 |
24,000 |
19,800 |
19,700 |
17,850 |
|
$ 100,000 |
29,500 |
28,900 |
31,675 |
33,975 |
30,875 |
36,425 |
33,275 |
34,000 |
34,000 |
35,400 |
29,300 |
29,125 |
26,600 |
A
Little Piece of Canadiana, Underground
Returning from a
trip to
We checked into
our motel and headed downtown for a walk through the city centre. Many things
looked familiar, but it was apparent that
After enjoying a
cappuccino at one of the patio restaurants on
Since 2000,
Chinese
immigration to
Feelings towards
these Chinese immigrants were running strong in
The Passage to
Fortune tour chronicles these Chinese immigrants' life in
_________________________________________________________________
‘The Chicago
Connection’ tells the story of how the tunnels were used by
The tour begins with Fanny, the proprietress of one of the city’s favorite speakeasies welcoming you, a potential bootlegger, to Al Capone’s operation. After an introductory visit to her speakeasy and a tour of Big Al’s suite, you are taken down into the tunnels. It is here that you are introduced to Gus, who mistakes you for rookie bootleggers needing to be reminded of your lowly place in Al’s world of mobsters and molls. He confronts you rather suddenly, so be ready for him. After warning you how dangerous he is, he reluctantly takes you through an underground maze of gaming rooms, gun rooms and bottling rooms, providing an authentic flavor to the experience. The tour takes about forty-five minutes, and is unique in its presentation.
Both tours are authentic and realistic. Cathy and I thoroughly enjoyed them, and recommend them to anyone who is interested in re-living a little piece of ‘Canadiana’. More information on these tours can be obtained at "The Tunnels Of
Medical Expenses and Your Tax Return
The
self-assessment tax system in
The Rules of Medical Expenses
A taxpayer may claim qualifying medical expenses for which he or she was not reimbursed. There are general rules for claiming the medical expense deduction - certain expenses we may claim, and others we may not.
Take advantage of the 12-month claim period: Taxpayers may claim qualifying medical expenses that they paid in the taxation year or in any period of twelve months ending in the taxation year. For example:
While
preparing his 2005 return. John finds a medical expense receipt for
Be aware of qualifying dependants: Taxpayers may claim medical expenses they paid on behalf of themselves, their spouses or common-law partners, and their dependants. A dependant must be a person who, at some time in the year was dependent on the taxpayer for support, and who is the taxpayer’s or the taxpayer’s spouse or common-law partner’s: child or grandchild; parent or grandparent; brother or sister; uncle or aunt; niece or nephew.
If the dependant is a child under the age of 18, his or her medical expenses are simply included with those of the taxpayer and his spouse or common-law partner. These expenses are reduced by 3% of the taxpayer’s net income to a maximum of $1,844.00 and claimed at line 330 of Schedule 1. For example:
Jim and Judy are
married with a son named Donny who is under 18. Jim’s income was $40,000.00,
Judy had no income, and Donny’s was $8,000.00:
- Jim’s and Judy’s medical expenses $ 0.00
- Donny’s medical expenses: 5,000.00
- 3% of Jim’s net income (40,000 X 3%) (1200.00)
- Jim’s medical claim: $3,800.00
For other dependants the taxpayer must reduce the amount of the claim by the lesser of $1,844.00, and 3% of that dependant’s net income, to a maximum of $10,000.00 for each dependant. The claim is not further reduced by a percentage of the taxpayer’s net income. These expenses are claimed at line 331. From our previous example, if Donny was 18 years of age or over the following would apply:
- Donny’s medical expenses: $5,000.00
- 3% of Donny’s net income ($8,000 *
3%): (240.00)
- Jim’s medical claim for Donny (max
$5,000): $4,760.00
N.B. This
rule for other dependants applies to all provincial and territorial medical
expense claims with the exception of
Consider using lower-income spouse or partner: Either spouse or common-law partner may make a medical expense claim for the other. The claim is reduced by three per cent of the claimant’s net income to a maximum of $1,813.00. It is almost always advantageous for the individual with the lower net income to make the claim, assuming that he or she has sufficient tax payable. For example:
Robert has
$2,600.00 in medical-expense receipts for 2004. His net income was $45,000.
Three per cent of that is $1,350.00. If he claims these expenses on his return,
his claim will be $1,250.00 ($2,600.00 – $1,350.00). By comparison, his wife
Mary’s net income was $27,000. Three per cent of that is $810.00. If she claims
these expenses on her return, her claim will be $1,790.00 ($2,600.00 -
$810.00).
Include proper documentation: Unless otherwise specified, medical expense claims must include proper receipts indicating the date, the purpose of the payment, the name of the patient, and if applicable, the medical practitioner or dentist.
Qualifying Expenses
The Income Tax Act
prescribes the medical expenses that may be claimed as a deduction. The Canada Revenue
Agency (CRA) has listed the expenses they will allow. The list includes:
1.
Payments
for medical or dental services made to hospitals, medical practitioners, or
dentists;
2.
Prescription
drugs, if recorded by a pharmacist;
3.
Apparatus
and materials (and repairs thereto) such as wheel chairs, crutches,
prescription eye glasses, dentures, hearing aids, pacemakers, and many other
similar devices;
4.
Premiums
paid to private health insurance plans, including medical travel
insurance;
5.
Ambulance
charges to and/or from hospital;
6.
The
cost of public transportation incurred to obtain medical treatment that is not
available within 40 kilometres. Private
transportation costs (see point “7” below for mileage rules) may only be
claimed under these same conditions if public transportation is not readily
available;
7.
Reasonable
travel expenses incurred to obtain medical treatment that is not available
within 80 kilometres. Taxpayers may use either the
simplified method without receipts, or the detailed method with receipts for
claiming mileage and meal expenses. Receipts are always required for
accommodation. When using the simplified method, be aware that mileage is based
on a flat per kilometre rate of approximately $0.44
per kilometer (varies by province/territory). Meals may be
claimed up to $45.00 per day, per person. The detailed method involves claiming
the actual expenses incurred.
8.
Marihuana
purchased for medical purposes. The patient must be authorized to possess under
the Marihuana Medical Access Regulations, or hold an exemption for
possession under the Controlled Drugs and Substances Act. The marihuana
must be purchased from either Health Canada or a person who is authorized to
produce it for medical purposes.
Disability Supports
A new deduction called the
"Disability Supports" deduction was authorized in 2005. This
deduction allows for certain expenses that are required for employment or educational
purposes. These expenses are not medical expenses per se, but are treated in a
similar manner on form T 929. Please see the tax guide for more information on
this new deduction.
Non-Qualifying Expenses
Not surprisingly, there are certain
medical expenses that the CRA will not allow as part of the medical expenses
deduction. These include: provincial health care premiums; non-prescription
medications; food or food supplements; non-prescription birth control devices;
health programs offered by health clubs and gyms; athletic club expenses; hot
tubs (even if prescribed by a doctor); humidifiers; maternity clothes; funeral
and burial costs; vitamins, herbs, and botanical remedies prescribed by a
naturopath.
Refundable Medical Expense
Supplement
The ‘Refundable
Medical Expense Supplement’ is available to low-income taxpayers who have
medical expenses. It is designed to help taxpayers whose earned income from
employment or self-employment is more than $2,857.00, and whose family net
income is less than $32,541.00. These taxpayers may be able to claim an
additional deduction of up to 25 per cent of their medical expenses as a
refundable tax credit ($750.00 max in 2005).
To claim this credit, taxpayers must be 18 years or older at the end of
the year, and must have been a resident of
These are just some of the rules governing these tax deductions and credits. Unless otherwise noted, they are applicable to the 2005 tax year. For more information on these rules, please refer to the most current CRA General Income Tax and Benefit Guide. It is available from your local CRA office or Federal Post Office. Information may also be obtained by calling the CRA at 1-800-267-6999, or online at http://www.cra-arc.gc.ca/tips.
The Canada Pension Plan (CPP) provides basic benefits when you retire or if you become disabled or die. The amount of your CPP benefit is based on how long and how much you have contributed to the Plan when you begin receiving it.
When it was introduced in 1966, many of us were relatively new to the workforce. You may not have liked the idea of contributing to the Plan, but were not given a choice and have been making regular contributions to it ever since. Now, as you approach retirement, you are looking forward to receiving your CPP retirement pension. Here are a few of the considerations you may want to consider as you make your plans to apply for this benefit.
Option to Receive CPP at an
Earlier Age
If you are entitled
to receive a CPP retirement pension when you turn sixty-five, you can opt to
receive a reduced pension at a younger age. To qualify for a retirement pension
between the ages of sixty and sixty-four, you need to do one of the following:
1.
Stop working before the end of the month before
your CPP retirement pension begins and not work during the month in which it
begins.
OR
2.
Ensure your monthly employment income is less
than the current monthly maximum CPP retirement pension ($828.75 in 2005) in
the month prior to the month your pension begins and in the month it begins.
In either case, there is
no restriction on other income such as a private pension, or investment income.
Once you begin receiving your CPP
pension, there is also no restriction on future employment income. No matter
how much you earn, it will not affect your CPP pension. You cannot, however, contribute to the
CPP on any future earnings.
If you decide to
take your CPP pension before you turn sixty-five, your monthly pension will be
permanently reduced by 0.5% for each month you are under age sixty-five.
EXAMPLE:
· At
age fifty-nine John retired from his career job of thirty-five years, and began
receiving a pension from his company.
· He calculated that if he applies to have his CPP retirement pension start the month after he turns sixty, his pension would be reduced by 30% (0.5% x 60 months). In dollar terms this would mean that if his full CPP retirement pension benefit had been estimated to be $700.00 a month ($8,400.00 a year), he would instead receive a reduced pension of about $490.00 per month ($5,880.00 per year).
· Using these figures, he calculated a break-even point somewhere around age 78. If he takes this reduced CPP pension at age sixty, by the time he turns 78 he will have received $99,960.00 ($5,880.00 times 17 years). If he waits until he turns sixty-five before taking his full CPP pension, by the time he turns 78 he will have received $100,800.00 ($8,400.00/yr times12 years). At this point John will begin to lose money at the rate of $2,520.00 per year. This annual loss will continue until he dies.
This is a decision that will be made differently by each of us, but it is important to know that the option is available.
Pension Sharing or
"Assignment" Option
This option allows spouses and common-law partners in a continuing marriage or common-law relationship to share a retirement pension or pensions. This arrangement is called an "assignment”. It allows each partner to receive an equal share of the retirement pension or pensions they both earned during the years they were together. If only one spouse or common-law partner has contributed to the CPP, this pension sharing provision can still be used.
To be eligible, each
spouse or common-law partner must be at least 60 years of age, have both
applied for their CPP retirement pension, and have requested an assignment.
This assignment then redistributes a couple's CPP retirement pension or
pensions. It does not increase or decrease the overall pension or pensions
paid. It could, however, reduce income tax payable depending on income levels
and tax brackets of the two partners.
EXAMPLE 1:
· Betty and John have been married for forty years.
Betty has never worked outside of the home. John's CPP retirement pension is
$700.00 per month.
· After requesting an assignment, each will begin
receiving $350.00 per month.
EXAMPLE 2:
- Mary and Peter have been living together since
1984. Peter receives a monthly CPP retirement pension of $400.00. $100.00
of this is from income earned before he and Mary began living together,
and the other $300.00 from income earned after their relationship began.
- Mary's monthly CPP retirement pension is $550.00.
She was not in the paid labour force prior to
her relationship with Peter.
- During their lives together, Mary and Peter earned
a total pension amount of $850.00. One half of this amount is $425.00.
- After completing an assignment application, Peter
will begin receiving monthly amounts of $100.00, which he earned prior to
his relationship with Mary, plus the $425.00 for a total of $525.00. Mary
will receive $425.00
each month.
Child Rearing Dropout Period
(CRDO) Provision
As indicated earlier, the amount of your CPP benefit is based on how long and how much you have contributed to the plan. Periods when you had no earnings or your earnings were low normally result in a benefit that is lower than it would have been had you made full contributions throughout your working life. There is, however, a "Child Rearing Drop-Out" or CRDO provision within the Plan to protect your benefit from periods of low earnings when you were raising your children.
This provision increases your CPP entitlement by excluding the months of low or zero earnings spent caring for your child or children under the age of seven. It excludes these months from the calculation of your pension. This ensures that reduced earnings during the first seven years of your child's life will not result in lower pension benefits in the future.
Example:
- Joan was employed outside the home until her
daughter, Mary, was born in 1965. In 1968 another daughter Catherine was
born. Joan then stayed at home until Catherine started school in 1974. She
then returned to work.
- When Joan applies for her CPP retirement pension in 2005, she also applies for the CRDO provision for the years 1965 to 1974 by filling out Section 13 of the application.
There are some eligibility
requirements to qualify for the CRDO. HRDC will only consider the months when:
· You had reduced earnings because you stayed at home or reduced your participation in the paid labour force to be the primary caregiver of your child under the age of seven who was born after December 31, 1958.
· You
or your spouse or common-law partner received Family Allowance payments or were
eligible for the Child Tax Benefit (even if you did not receive a Benefit).
For a
CRDO, you will be required to provide your child or children's original (or
certified true copy) birth or baptismal certificate(s) when you are making your
application for CPP benefits. You may also be required to provide proof of the
date of entry into
Either spouse or common-law partner can apply for the CRDO. It cannot, however, be used by both for the same period of time. The CRDO does not entitle you to a CPP benefit. You still must meet all of the eligibility requirements to receive any CPP benefit.
For more detailed information on these and other Canada Pension Plan options, you should contact your local branch of Human Resources Development Canada.
Allocating
Handicap Strokes to Golf Course Holes
As an avid golfer, you know what those little numbers assigned to the ‘handicap’ row or column on the scorecard mean. You know that each hole has been allocated a handicap number from one to eighteen, and that if the course handicap is higher than the handicap number of the hole you are playing, you subtract one or more strokes to determine your net score for that hole. You also know that these hole handicap numbers determine which holes you will have to give a stroke or receive a stroke when you are playing a match against another player. Many golfers, however, are not aware of how these handicap numbers are derived. Determining the handicap rating for each hole is not as straightforward as one might think.
What is it then that makes the
handicap number higher or lower on one hole than on another, and how are hole handicap rankings assigned? Here’s a multiple-choice
question for you. What is the principle factor that should be used when
assigning the handicap rankings to each hole on a golf course?
a) The difficulty of the hole for low to mid
handicap players;
b) The
difficulty of the hole for mid to high handicap players;
c)
The difference
in the difficulty of the hole for low handicap players, and mid to high
handicap players;
d)
The
difficulty of the hole for the average handicap of all players.
I'll give you the answer a little later, but in the meantime … read on. Here are a couple of common misconceptions that many golfers have:
- Handicap
strokes should be allocated to holes where it is difficult to make a par.
- A hole's handicap
number should indicate its degree of difficulty from most difficult to
least difficult for the majority of the golfers.
The Royal Canadian Golf Association (RCGA) recommends two different methods for allocating hole handicap rankings. The first is based on Committee discretion, and the second is based on historical scoring data. This discussion looks at the latter method, as detailed in paragraph 17-2 of the RCGA Handicap System Manual. It is based on the principle that a handicap stroke should be an equalizer when an average or high handicap player plays against a low handicap player. Strokes should be available on holes where they most likely will be needed by the average or high handicap player to obtain a half in singles or four-ball match play.
By now you know the correct answer to our question. It is (c). Handicap strokes should be allocated to holes based on “the difference in the difficulty of the hole for low handicap players, and mid to high handicap players.” In other words, the hole that has the highest stroke average (most difficult) for some or even all players may not be the number-one rated handicap hole. The number-one rated hole should be the one that has the greatest scoring average differential between the low handicap player and the average or high handicap player.
The RCGA recommends a process for doing this analysis at any golf course. It takes a bit of time to complete, but the process works, and it works well. It involves collecting as much scoring data as possible from players of all levels. This data is then analyzed to determine each hole's scoring average differential between the low handicap players and the average or high handicap players. This analysis then forms the basis of assigning the hole handicap numbers. Here’s an example:
The Match or Handicap Committee at your course wants to re-assess the hole handicaps for the men (this analysis must be done separately for the women). The first step in the analysis is to collect scoring data on a hole-by-hole basis. This data should come from official tournaments or matches in which the Committee is satisfied that the scores for each hole are accurate. All scores must be derived from games played from the same tee box, no matter the course handicap or skill level of each of the players. To improve the accuracy of the analysis the Committee should attempt to obtain as many scores as possible.
In our example, the Committee is able to collect 200 scores that meet the above criteria from two separate groups of players. Group A is made up of players with course handicaps of 0 to 8. Group B is made up of players with course handicaps of 15 to 28. This data is then analyzed to determine the scoring average on each hole by each group.
Hole # 1 (par 5 … 525 yards)
Group A … The scoring average is 5.42
Group B … The scoring average is 6.73
Hole 1 differential is 6.73 - 5.42 = 1.31
Hole # 2 (par 4 … 416 yards)
Group A … The scoring average is 4.61
Group B … The scoring average is 5.50
Hole 2 differential is 5.50 - 4.61 = 0.89
In a like manner, this analysis is carried out for each of the 18 holes. When completed, the holes are ranked in accordance with their differentials, the largest differential being rated as the number 1 handicap hole, and the smallest differential being rated as the number 18 handicap hole.
The RCGA does allow certain adjustments to this analysis based upon criteria defined by them. These criteria include allowing the local committee to:
· Assign odd numbered handicap holes to the front nine, and even numbered handicap holes to the back nine, or vice versa;
· Change these rankings if the scoring differential averages between any two holes are within a prescribed amount;
· Change these rankings, if for purposes of tournament playoff requirements, they do not wish to have holes at the start or end of the course to be holes where strokes must be given to players of similar skill levels.
Don't forget, the most important factor in handicapping a golf course is that whatever method is used, it must be fair to everyone. This process accomplishes that, and when understood by the membership, is well accepted.
My wife and I had some friends over last week. To accompany the roast of beef we were having for dinner, I selected a 1998 Cabernet Sauvignon from our wine cellar. During the meal, one of our guests, who considers himself something of a wine connoisseur, commented on the quality of the wine and its velvety feel. He went on to say that the wine was vibrant, with a soft but distinct fragrance and a pleasant hint of oak.
To say he was surprised when I told him that I'd made it from a kit would be an understatement. He wouldn't believe me until I took him downstairs and showed him my wine cellar that contained several racks of finished bottles, as well as several other unfinished wines in various stages of production. He was humbled, and it did my heart good.
Few things in life are as satisfying as enjoying a bottle of fine wine you've made yourself. Once reserved for seasoned vintners, brewing wine from concentrates has become a favorite pastime for many wine lovers. Today there are thousands of enthusiasts making wines from concentrates, many of which are comparable, or even better than commercial wines. Wine kits offer something to both beginners and experts. For beginners they offer an easy introduction to the hobby. For experts they offer a chance to broaden their skills, and produce wines from several grape-growing regions around the world.
The wine-kit boom
began in the 1970s. At that time, less than one percent of all wine consumed in
With only a modest outlay for
equipment, you can continually make quality wine for a fraction of the cost of
store bought wines. Typically the equipment you will need to get started will
cost you somewhere between $100.00 and $150.00. This is a one-time purchase.
You may also need to buy some bottles. These typically cost from $9.00 to $12.00 per dozen. The wine kits
themselves range in price from $50.00 to $100.00 depending on the ingredients,
and typically make thirty 750-milliliter bottles of finished wine. With
concentrates, like many products, you usually get what you pay for. Generally
speaking, the higher quality products are also the higher priced ones.
If you are more into beer than wine, you will be happy to know that many of the retail outlets that cater to home wine makers also cater to the home beer maker. In addition, there are many retail outlets that specialize in beer kits.
Beer lovers
throughout the world share a common appreciation for good quality beer. Many of
these enthusiasts have also come to appreciate the experience of making their
own. With proper equipment and ingredients, beer hobbyists are able to put a
personal touch on their own brews, creating great beer right at home. From Lagers and Ales to Darks and Pales, home
made beer kits have all the ingredients you need to brew your favorite beer.
Your initial one-time equipment purchase will include all of the equipment needed to set up your home-brew operation. Typically, this will cost you less than $100.00. Like any hobby, you can spend more if you want to. The kits themselves cost between $20.00 and $50.00 per kit. Each kit makes 5 gallons, or 48 twelve-ounce bottles of home made beer. You may want to buy new bottles (typically $5.00 to $6.00 per dozen), or just use some of the empties from your garage. In either case, the average cost per bottle is very inexpensive.
If you are going to make wine and/or beer from concentrates, ask someone who has done the same for recommendations. There are several retail outlets that sell wine kits, beer kits, and the equipment you will need to convert the concentrates into excellent wines and beers. These winemaking / homebrew shop operators should be able to make sound recommendations based on their customer's experiences. They will also provide you with all of the help and advice you might need to make sure that your new hobby as a vintner / brewer will be successful and enjoyable.
Moving Expenses and Your Tax Return
The letter arrived
yesterday. John got the job offer he was hoping for. Last night, he sat down
with his wife and two teen-age children to discuss it. They made a decision.
John would accept the job. It was a big decision, affecting everyone. The new
job is in
This is a situation that thousands of Canadians face each year. What some people, but not all, are aware of, however, is that when Canadians move for employment purposes they may be eligible for tax deductions on expenses related to their move. Like all matters associated with taxes, there are specific rules associated with claiming moving expenses. This article will discuss some of these rules, as well as what expenses are, and are not eligible as deductions.
General Rules
- Moving expenses may be claimed by:
· Employees who move to commence work at a new location;
· Persons who move to a new location to look for work;
· Self-employed persons who move to start a business.
- The new residence must be at least 40 kilometres closer to the new place of work than the old residence.
- Expenses may only be deducted from net earned income at the new location. If this income is not adequate to cover these expenses, the expenses may be carried forward and claimed against net earned income from that location in subsequent years. If a person moves more than once in a year and has eligible moving expenses for each move, the expenses are, in each case, limited to net income earned at the new location.
- Moving expenses incurred after the year of a move, such as real estate fees for a home that does not sell immediately, are claimed in the year they are actually paid.
- When a move involves a couple, and both move for employment purposes, the eligible moving expenses may be split between them.
- Sometimes an employer will reimburse an employee for some or all of their moving expenses. Any non-taxable reimbursement or allowance provided must be deducted from the total expenses claimed.
Deductible Moving Expenses
NB. Unless otherwise specified,
receipts are always required.
- The cost of moving one's household effects including
packing, hauling, in-transit storage, and insurance. N.B. Long term
storage is not usually considered a deductible expense.
- Transportation costs to the new residence for the taxpayer and family including amounts for travel, meals, and lodging enroute. N.B. Pre-move expenses from the old location such as for job or house hunting are not deductible. If public transportation is used, the claim is restricted to the actual expenses incurred (e.g. airplane or train fare). If private transportation is used, there are two methods of claiming these expenses, the Detailed, and the Simplified Methods. Taxpayers may use either method, or a mix of both when claiming transportation costs (e.g. one method for meal expenses, and the other for vehicle expenses).
- Detailed Method: This requires keeping a
complete record of all vehicle expenses for the year. If more than one
vehicle is used, a record must be kept for each one. The vehicle costs
associated with the move are then pro-rated based on the mileage
associated with the move versus the total mileage for the year. Example:
John has one car. The mileage associated with his move to
- Simplified Method: A flat per kilometer rate based upon the
province in which the travel begins is used to determine vehicle
costs. In addition, a flat rate of
$15.00 per meal for each member of the family involved in the move is
used to determine meal costs. As in the detailed method, receipts are
required for enroute accommodation expenses. Example:
The mileage between
- The cost of temporary lodging and meals for up to 15 days near the former residence and/or the new house. Meals may be claimed using either the detailed or the simplified method.
- The selling costs of the former residence including
real estate commissions, legal fees, advertising, and mortgage penalty
fees for early payout. N.B. Costs associated with expenses incurred to
make the former residence more saleable, or any loss incurred on its' sale
are not deductible.
- If the old residence was sold as a result of the
move, the legal fees associated with buying a new residence, as well as
any taxes paid to register or transfer title to it are deductible. N.B. This does not include the
GST/HST payable on newly built residences.
- Expenses (up to $5000.00) incurred to maintain to maintain the former residence after the move while trying to sell it, including interest, property taxes, insurance premiums, and utility costs. N.B. These expenses may not be claimed if the house was rented, or was being lived in by a family member.
- The cost of canceling a lease for the old residence.
- Incidental expenses such as:
· The
cost of changing an address on legal documents. N.B. This does not include
· The replacement of automobile permits and licenses;
· Utility
disconnections and hook-ups. N.B. This does not include appliance
disconnection and installation;
· The
purchase of packing materials and tape when doing your own packing. N.B.
This does not include charging for your time.
In John's example his moving expenses on his T1-M would be calculated as follows:
Transportation of belongings by
ABC Movers… $
3,550.00
Travel costs for family
(simplified method)
- Auto (1150 km * .435/km) $ 500.25
- Meal costs (4 people* 3 meals @ $ 15.00 * 2 days) $ 360.00
- Enroute
accommodation (Joe's motel)) $ 125.00
$
985.25 $ 985.25
Interim accommodation
- (2 nights in Edmonton Holiday Inn) $ 280.00
- (4 nights
in
- (meals [6 days* 3 meals @ $ 15.00* 4 people]) $ 1,080.00
$ 1,885.00 $ 1,885.00
Incidental expenses:
- Disconnects and hookup of utilities $
185.00 $ 185.00
- Real Estate fees $
9,600.00
- Legal Fees $
650.00
$10,250.00 $10,250.00
Purchase of home in
- Legal Fees $
850.00
- Land transfer tax $ 1,985.00
$
2,835.00 $
2,835.00
TOTAL MOVING EXPENSES $19690.25
Based upon John's net earned
income in
Form T1-M is used to calculate moving expenses. When completed, the amount being claimed is then entered on line 219 of the T1 form. These forms, as well as an up-to-date guide on the claiming of moving expenses is available from the Canada Revenue Agency (CRA).
The Disability Amount and Your Tax Return
One of the most commonly misunderstood non-refundable tax credits available to Canadian taxpayers is the disability amount. This credit, which is independent of a taxpayer's net income, was designed to partially compensate disabled taxpayers for the extra expenses they incur as a result of their disabilities
For 2005 the federal disability amount is $6,596.00. A supplement of $3,848.00 is also available to disabled persons under 18. This supplement is reduced, however, if child-care, or attendant care expenses exceed $2,254.00.
If you qualify for the federal tax credit, there are provincial disability tax credits available as well. Some provinces have matched the federal amount, while others have set their own amounts. To claim this provincial credit you should review your province's current tax guides. These guides are available from the Canada Revenue Agency (CRA).
Who Qualifies:
Many people believe that because they qualify for a disability pension or disability benefits of some kind, they are entitled to this credit. This is not necessarily the case. To qualify for the disability tax credit, a taxpayer must file (or have on file) with the CRA a properly completed and certified T2201 Disability Tax Credit Certificate. This form must be completed in part by a licensed doctor, optometrist, audiologist, psychologist, speech-language pathologist, or occupational therapist. When completed, it enables the CRA to determine whether or not the taxpayer meets their definition of "disabled."
The Income Tax Act is explicit as to what constitutes a disability. The requirements are met only in cases where a taxpayer is "markedly restricted", blind, or has a severe and prolonged mental or physical impairment that has lasted, or will last at least twelve consecutive months. A taxpayer may be "markedly restricted" if all, or almost all, of the time he or she is unable to (or it is extremely difficult or time-consuming to) carry out the basic activities of daily living, even with therapy and the use of appropriate devices and medications. The "activities of daily living" are explicitly defined as the ability to perceive, think and remember, feed and dress oneself, hear, see, eliminate (bladder and bowel functions), and walk. In 2005, the definition of "marked restriction" was amended to include the cumulative effect of multiple restrictions.
Since the 2000 taxation year, taxpayers requiring life-sustaining therapy may qualify for the disability tax credit. To qualify, the therapy must be needed at least three times per week, totaling at least 14 hours per week on average, and must be undertaken under the certification of a medical doctor. An example of such therapy is kidney dialysis. In 2005 the monitoring of blood sugar levels and dosage requirements were included in the definition of life sustaining therapy
In 2003 an amendment to the Income Tax Act defined "feeding oneself" so that it applies only to the physical act of eating, and not to the act of preparing, cooking, and shopping for food. This amendment disallows the disability amount to those who, because of a dietary disorder such as Celiac disease, must spend an inordinate amount of time preparing, cooking, and shopping for food. Sufferers of this disease will be allowed, however, to claim incremental costs associated with the purchase of gluten free products as a medical expense.
Medical Expenses For Disabled Persons:
All taxpayers are eligible to claim medical expenses, including the new "Disability Supports" deduction. There are, however, a number of additional medical expenses that may only be claimed by, or on behalf of, disabled persons. These include:
· Guide dogs;
· Group home care and supervision;
· Nursing home costs;
· Home renovations to improve access;
· Part Time Attendant Care expenses.
There is a rule, however, that prohibits a claim for the disability amount if anyone has claimed either of the following medical expenses in respect of a disabled individual:
· The cost of attendant care over $10,000.00;
· Nursing Home costs.
It is therefore important that consideration be given as to whether it would be more advantageous for you to claim these expenses as medical expenses, or claim the disability amount.
Transfer of
Disability Amount:
If you have a disabled spouse, common-law partner, or dependant, you may be eligible to transfer to your return the unused portion of that person's disability amount that was not required to reduce that person's tax owing to zero.
Example:
Harold's 19-year-old disabled son John lives with him. John is single, and a resident in
1.
The disability amount ($6,596.00), and;
2. The
disability amount ($6,596.00) plus any amounts claimed on Line 300 - 315. These
include:
·
His personal amount ($8,148.00), plus;
·
The $321.75 he contributed to CPP, plus;
·
The $195.00 he contributed to EI, less;
·
His taxable income of $10000.00.
The result is
$5,260.75. Harold can claim $5,260.75 on Line 318 of his federal tax return. If
John was under eighteen years old, he also would have been to transfer his
supplement of 3,848.00 which would have allowed Harold to claim a total of $
9,108.75.00 on line 318 of his T1.
As noted, Harold would also have a disability transfer claim on his provincial return.
There are several rules associated with the transfer of disability tax credits. These include rules regarding spousal and common-law transfers, and which dependants you may transfer unused disability amounts from. Before claiming this transfer, you should review the current federal and provincial tax guides available from the CRA.
How to Make a Claim:
The Disability Tax Credit Certificate (form T2201) is available from the CRA or from other tax professionals. Have your doctor complete the form, and give it back to you. It is important that you read the form carefully before forwarding it to the CRA. The fact that the form has been signed and completed does not necessarily mean that you will qualify for this credit. Medical personnel are often asked to evaluate persons who do not qualify. In these cases they will complete the form certifying that the information they have provided is accurate and complete. If however, they have not indicated a "NO" to one of the questions relating to activities of daily living or "YES" to the "life-sustaining therapy" question, and "YES" to the "duration" question, you will not qualify.
When you are satisfied that the form is correct, claim the credit on your tax return, and attach the form to it.
Here we go again. The white stuff is upon us. It doesn't seem very long ago that we were in our backyards sipping liquid refreshment, cutting the grass, and enjoying the warm days of summer. Well, those days are gone for a while. The lawn mower has been put away, and it's time to think about what we are going to do with all that snow coming down outside. We don't have any options about how much snow falls, but we do have some options as to how we can get rid of it.
· We could use a shovel, but this method may not be such a good option anymore for those of us whose backs have seen better days.
· We could hire a kid with a shovel.
· We could consider buying our own snowplow and attaching it to our truck. This only works, however, for those of us who have a truck and/or a large budget,
· Or, we could blow the snow away with a brand new snowblower.
Let's consider the latter option.
2005 is the 80th anniversary of Montrealer,
Arthur Sicard's invention. His first snowblower consisted of three sections; a four-wheel drive truck, a snow
scooping section, and a snow blower with two adjustable chutes and separate
motor. It allowed the driver to clear and throw snow over 90 feet, and it
worked on hard, soft, or packed snow.
Snowblowers have come a long way since
1925. They still come on trucks, but we're not talking about that kind. For
several years now snowblowers that are operated in a
similar manner to a power lawn mower have been available. Some are relatively
big and heavy. Others are smaller and lighter. Still others are portable with
shoulder straps. No matter, if you have been shoveling snow up to now, you're
going to love your new snowblower. There are,
however, a few things you will want to consider before deciding what kind of
machine you need.
· Consider average snowfall amounts. This is important when looking at the depth the snowblower clears on each pass. Some areas typically receive light to moderate snowfall amounts, and a 4- to 8-horsepower unit is quite adequate. In other areas that typically receive heavy snowfall amounts, a unit with 8.5 or greater horsepower may be more appropriate.
· Horsepower is also important when considering control. How much machine can you handle? More horsepower can often mean less control if you haven't eaten your "Wheaties". You are going to want a serrated auger on your machine if your driveway is routinely blocked by a snowplow clearing the road. It cuts through icy snow faster with less effort. Remember though that when the auger is down the machine will move ahead by itself, and can quickly run away from you right into yours or somebody else' s car.
· How big an area needs to be cleared after a storm? Does the snow need to be thrown a certain distance? Check the distance the snowblower throws the snow to make sure it will meet your needs.
· You may want to consider an electric start option. It will cost you a little more, but its ease of use will soon make up for the frustrations of a pull cord at twenty below zero.
· Think about physical size. Do you have a garage or someplace else to store your snowblower when you are not using it? If you do, will the machine fit through the man door, or will you have to raise the big doors to get it in and out? In addition, many machines need to be running to move them. If your big heavy machine stalls and you cannot re-start it, you may have some difficulty in getting it out of the driveway.
· Consider the engine. A two-stroke engine is lighter, and less expensive, but you will have to mix your oil and gas. A four-stroke engine will generally have more torque, will clear the snow easier, and you won't be inhaling blue smoke.
These are only some of the considerations you will want to look at when buying a snowblower. There are many retail outlets that can help you in making your choice. You will probably find that a good machine that will last you for many years is surprisingly inexpensive. When you do buy one, all you will then have to do is wait for the next snowfall, and believe me it won't come soon enough.
The Best Darn Golf Tip You'll Ever Get
Do you want to drive the ball straighter? Are you looking for more power? Would you like your game to be more consistent? If I told you that all of this was possible, and it would cost you very little, would you believe me? Well, you should, because it's true. It's simple, really. Just improve your golf fitness. No matter what people might say, golf can be a physically demanding sport. Your body has to be fit to play well. If it isn't, no matter how many lessons you take, or how much hi-tech golf equipment you buy, you are not going to play to your full potential.
There have been
many improvements to golf equipment in the last few years. Technology has
become a major factor in increasing distance and accuracy. The club heads are
bigger, the shafts are better, and the balls fly truer. We see the results of this technology on television all
the time. Some professional golfers have had their careers revitalized as a
result of it.
What many people don't realize, however, is that it's not just new equipment that has contributed to the resurgence of these professional's games. At most PGA events these days, there is a fitness trailer on site. Many of the players use this trailer every day while at the event, and work out regularly when at home. They are the first to admit that their most vital piece of golf equipment is their body, and that it is not only the new technology, but their better physical conditioning that allows them to hit those long drives, and play 72-hole tournaments nearly every week.
All golfers need to take care of their most vital piece of equipment. It takes strength and muscular control to hit a golf ball accurately with power and consistency. Unfortunately, playing golf does not necessarily increase a golfer's fitness. Golf is generally a slow walk, and if you have one or two beers after your game, you negate any benefits of that walk. As far as the golf swing goes, it lasts only a second or two, and there is little exercise benefit associated with it. The only way to improve your golf fitness is to strengthen and stretch the muscles your body uses when playing the game. By exercising these muscles you will become stronger and more flexible. You will also have more stamina for those last few holes, and will decrease your risk of injuries.
No matter your current physical condition, your golf game can benefit by regular exercise that is targeted to the golf swing. Did you know that:
- Poor spinal rotation is often the reason for weak drives, and;
- Even a slightly restricted motion in the shoulders will cause hooks, slices and inconsistency?
The good news is that these problems can be reduced and even remedied by regular targeted exercise. There are several exercise regimens that have been designed around the demands of the golf swing. These exercises include a combination of movements designed to both strengthen your muscles and improve your coordination.
Outlined below are three sample golf exercises taken from a typical golf fitness regimen. As you can see, they are straightforward and not too strenuous. The only equipment you will require is a pair of dumbbells (hand weights), which cost about $10. Like all exercises, if you have an injury you should check with your doctor or chiropractor before attempting them.
1. GOLF POSTURE LATERAL
RAISE: This exercise will build
strength in the back and shoulders for a strong take-away and downswing.
· Bend forward at the hips with your knees flexed in a normal golf posture;
·
Hold the dumbbells
in front of your thighs, with your palms facing each other;
·
Slowly raise the dumbbells
to the side and up;
·
Slowly bring them
back down to the pre-stretch position;
·
Do this several
times within your comfort zone.
- SIDE
· Stand upright with a dumbbell in your right hand and your other arm at your side or bent behind your head;
· While keeping your knees lined up to a target line, slowly rotate your waist to the right as far as you can go. As you rotate, the dumbbell lowers, providing some resistance;
· Slowly rotate your waist back to the starting position;
· Do this several times within your comfort zone;
·
Repeat the same procedure on your left obliques.
3. LOWER
BACK EXTENSION STRETCH: An excellent
exercise for strengthening your lower back, and loosening tight or sore
back muscles.
· Lie down on a mat or carpet with your stomach to the floor. Keep your arms and hands flat at your sides and your legs extended like in a standing position;
· Slowly raise yourself up from your torso as far as you can go but do not over-extend; Remember to tighten your buttocks when lifting yourself from the ground and concentrate on working the lower back;
· Slowly lower yourself back to the floor;
· Do several repetitions within your comfort zone.
Most bookstores carry a selection of books and/or videos on golf conditioning. In addition, many fitness clubs offer programs specifically designed for golf fitness. If you have access to the Internet, there are also several golf fitness programs available on-line. These exercise regimens have been designed so that when you swing your golf club, your body will already be conditioned to perform in a similar manner. Golf is a tough game to play well. There are many factors that determine how you will play on any given day. The one factor that always comes into play, however, is your golf fitness. As it improves, so will your scores.
Does your typical day include:
- Getting up bright and early every morning;
- Making breakfast and packing lunches for the kids, then getting them off to school;
- Washing your face and combing your hair before heading into work;
- Leaving work early to pick up your mother's prescription, before the pharmacy closes;
- Making supper, cleaning up, and doing all the other things that you routinely do for your family;
- Sitting and visiting with your mother who talks about all the same things she talked about yesterday, and the day before;
- Falling asleep in front of the TV, and finally stumbling into bed so you can be ready for another day?
If it does, welcome to the "Sandwich Generation". You will be interested to know that you are but one of millions who are living this "squeezed" lifestyle. Although this daily routine may also resemble that of many men, most of you are women, typically in your mid-forties to early-fifties. Studies have revealed that women, especially daughters and daughters-in-law, make up the large majority of people who maintain a full-time job, still have responsibilities for the care and well-being of their children, and are taking care of an elderly relative. What a pressure cooker!
If this is not your situation, you can breathe a little easier, but is it only
a matter of time? How will you deal with the day when it becomes obvious to
everyone except your elderly relative that he or she must give up some of their
independence and move into your home, or some other form of assisted living?
Generally, older people do not want to live with their children. In fact they
may be reluctant to move anywhere if it is being forced upon them. Few people
like the idea of giving up their independence, and when faced with it they are
often the last to realize that it is necessary. In many cases, they may not
even want to discuss it. They may be reluctant to burden you with their problems,
and may resent you for interfering with their lives. Take solace in the fact that this is quite
normal, and that if handled gently, but firmly, you and your elderly relative
will get past it. It is, however, just
the first of many pressures that you and your family will have to deal with in
this new life situation.
In assuming the role of caregiver, whether at your home, or as a support person for an elderly relative who has opted for some form of assisted living outside of your home, your life has changed. You have taken on a major task that will test your patience and try your skills many times over. Your stress levels will elevate, and will remain elevated for as long as you let them.
Kathleen Bogolea M.S., the Director of the Family Caregiver Support Program in Austin Texas, identifies several common stressors. These stressors include trying to determine:
- How to effectively split your time between your children/family and your elderly relative;
- How to find time for your marriage;
- How to find time for yourself;
- How to keep generational peace between your children and your elderly relative;
- How to balance your employment (a required resource) with your family needs;
- How to combat your feelings of isolation;
- How to combat your feelings of guilt for not having enough time to accomplish all that you should be doing.
She also identifies some ways of dealing with these stressors. These include:
- Getting Your Family Involved. While caregiving is often a one-person show, it does not need to be if you have family support. Hold a family meeting and discuss the different tasks that must be accomplished each day/week. Establish a task list, and allocate them to family members. Set mutual expectations of how these tasks will be accomplished. When family members participate and share in the valuable gift of caregiving, it can be very rewarding for everyone.
- Communication. Encourage children and elders to communicate with one another. During the family meeting, make sure that all family members have a chance to talk about their thoughts and feelings.
- Asking For Assistance. Make a point of picking up the telephone and spending time calling resources such as a local social services office, your doctor, or a hospital geriatric care worker. The Internet can also be a wonderful resource. Never be afraid to ask for assistance when you need to. Many people go through this, and you may be surprised at who is out there waiting to assist you.
- Taking Time To Care For Yourself. Too often caregivers get run down and even sick because they have not taken time to care for themselves. Sure, no one can take care of your loved ones as well as you do, but you must care for yourself if you want to continue to care for your loved one(s). This is not an act of selfishness. It is actually an act of great giving. Take time every day to “check-in” with yourself, even if it is only for 10 minutes. This should be your protected time. Enjoy this time by reading, listening to music, exercising or whatever you like to do. Remember to laugh at the funny things in life. Take time to be “in” your marriage. Listen to your body. If your body is telling you to slow down, or that something is not right, seek medical advice. Too often we do not listen to our bodies no matter how loudly they may be talking to us.
Every caregiver and caregiving situation is unique,
but there are always common factors that bridge these situations and caregivers
together. It is easy to become lost in the caregiving
that you are providing but remember that support can come from many different
sources and in many different ways. For those of you who are
"squeezed" in the sandwich generation please know that you are not
alone and that assistance is often only a telephone call or internet site away.
APA Citation
Bibliographic
Reference
|
Bogolea
M.S., K. (). The sandwich generation. Today's Caregiver, Retrieved |